Tax Treaty Countries and Affidavits

For more information, consult IRS Publication 901, U.S. Tax Treaties.

Please note, for some countries one or more of these conditions may apply:

  • The exemption can be claimed one time only.
  • The individual must reestablish treaty country residency before claiming benefits.
  • The combined benefits cannot exceed the time limitations.
  • There is a retroactive loss of benefits if the two-year time limit in the U.S. is exceeded. In this case, the University will not enter treaties for countries with retroactive loss clauses. Treaty benefits with retroactive loss clauses may be claimed directly with the IRS when individual income taxes are filed. The IRS will determine treaty eligibility. 

The Tax Treaty Information spreadsheet provides a list of current tax treaty information. For old tax treaty information, contact Payroll Services.

Next steps

For support in completing the appropriate affidavit, contact the Office of Human Resources Contact Center at [email protected], 612-624-8647, or 800-756-2363.

Questions?

Please contact Payroll Services at [email protected] or the Office of Human Resources Contact Center at [email protected], 612-624-8647, or 800-756-2363 with any questions.